A WATCH STRAP IN TWO PARTS, MADE OF LEATHER. ONE PART OF THE STRAP IS FITTED WITH TWO LOOPS AND A METAL BUCKLE. THE OTHER PART HAS PUNCHED HOLES FOR FITTING TO THE BUCKLE. BOTH PARTS HAVE METAL BARS FITTED FOR ATTACHING TO THE WATCH.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9113 - WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 911390 - OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING TARIC 91139000 19 OF LEATHER OR OF COMPOSITION LEATHER; OTHER THAN HAND-MADE ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 91.13